Part III Application of Act in particular cases

United Kingdom

1. 40ANorthern Ireland Protocol
2. 41Application to the Crown.
3. 41ASupply of goods or services by public bodies
4. 42Local authorities.
5. 43Groups of companies.
6. 43AGroups: eligibility.
7. 43AZASection 43A: control test
8. 43AAPower to alter eligibility for grouping
9. 43BGroups: applications.
10. 43CGroups: termination of membership.
11. 43DGroups: duplication
12. 44Supplies to groups.
13. 45Partnerships.
14. 46Business carried on in divisions or by unincorporated bodies, personal representatives etc.
15. 47Agents etc.
16. 48VAT representatives and security.
17. 49Transfers of going concerns.
18. 50Terminal markets.
19. 50AMargin schemes.
20. 50BMargin schemes and export or removal of goods
21. 51Buildings and land.
22. 51BFace-value vouchers issued before 1 January 2019
23. 51CVouchers issued on or after 1 January 2019
24. 51DPostage stamps issued on or after 1 January 2019
25. 52Trading stamp schemes.
26. 53Tour operators.
27. 54Farmers etc.
28. 55Customers to account for tax on supplies of gold etc.
29. 55ACustomers to account for tax on supplies of goods or services of a kind used in missing trader ... fraud
30. 55BDeposit schemes: designation
31. 55CDeposit schemes: value of supply
32. 55DDeposit schemes: liability to account for VAT on deposit amounts
33. 56Fuel for private use.
34. 57Determination of consideration for fuel supplied for private use.
35. 57AImportation following zero-rated free zone supply: deemed supply